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Critical Perspectives in Accounting - MAN00009M

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  • Department: The York Management School
  • Module co-ordinator: Dr. Matthias Hambach
  • Credit value: 10 credits
  • Credit level: M
  • Academic year of delivery: 2022-23

Module summary

This module provides a critical overview of the major ‘conventional’ theoretical developments that

inform the profession, and the accounting policy making and standard setting processes.

 

Module will run

Occurrence Teaching cycle
A Autumn Term 2022-23

Module aims

This module provides a critical overview of the major ‘conventional’ theoretical developments that

inform the profession, and the accounting policy making and standard setting processes. It

analyseschallenges the relevancecommonly held perceptions and limitations of conventional

accounting theory, practice and reporting within our current social and political environment. It

evaluates the usefulness of new forms of accounting designed to satisfy modern global conditions, by

exploring alternative perspectives on corporate financial practice and reporting, including social,

environmental, , and political perspectives.

Module learning outcomes

Academic and graduate skills

Successful completion of the module will demonstrate that students are able to:-

  •  
  • identify some of the limitations of traditional financial reporting practice
  • critically evaluate  practical and theoretical initiatives in a specific area eg social and environmental accounting
  • critically analyse the political nature of accounting

Module content

Subject content

  • Critiques of conventional accounting practice and reporting
  • Critiques of voluntary social and financial activities by firms

Teaching Material

  • slides, handouts, articles, case studies

Assessment

Task Length % of module mark
Groupwork
4500 words Group Coursework		 N/A 100

Special assessment rules

None

Reassessment

Task Length % of module mark
Essay/coursework
1500 words Individual Coursework		 N/A 100

Module feedback

The timescale for the return of feedback will accord with TYMS policy

Indicative reading

Deegan, C. and Unerman, J. (2006). Financial Accounting Theory, European edition, Irwin McGraw-

Hill.Gray, R., Owen, D. and Adams, C. (2014). Accountability, Social Responsibility and Sustainability,

FT Prentice Hall.

Additional Reading

Deegan, C. and Unerman, J. (2006). Financial Accounting Theory, European edition, Irwin McGraw-

Hill.

Gray, R. and Bebbington, J. (2001). Accounting for the Environment, (2nd edition), Paul Chapman.

Gray, R., Owen, D. and Adams, C. (1995). Accounting & Accountability, FT Prentice Hall.

Perks, R. W. (1993). Accounting and SocietySocieity, London: Chapman 7 Hall.

Unerman, J., Bebbington, J., and O’Dwyer, B. (2007). Sustainability Accounting and Accountability,

Routledge.


The information on this page is indicative of the module that is currently on offer. The University is constantly exploring ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary by the University. Where appropriate, the University will notify and consult with affected students in advance about any changes that are required in line with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.